Production de estion 3 Cyprus Company produces mobile phones. The following cost informa the period ended December 31, 2021: Materials put into production: $200,000 of which 60% was direct Labour cost for the period: $150,000 of which 30% was indirect Electricity cost: $20,000 Development Cost: $20,000 Insurance cost: $10,000 Advertising cost: $5,000 Management cost: $12,000 red: Please calculate product cost (10 PTS) Please calculate conversion cost (10 PTS) (46